TMI Blog2022 (12) TMI 955X X X X Extracts X X X X X X X X Extracts X X X X ..... fine in lieu of confiscation of conveyance, totalling Rs. 9,00,900/- before the respondent authorities within a period of two weeks from the date of receipt of this order on furnishing a bond of Rs. 60,06,000/- within a period of two weeks from receipt of this order. The respondent authority is therefore, directed to release the goods and conveyance. Appeal allowed. - HONOURABLE MR. JUSTICE N.V.ANJARIA AND HONOURABLE MR. JUSTICE BHARGAV D. KARIA UCHIT N SHETH FOR THE PETITIONER MR KRUTIK PARIKH, AGP FOR THE RESPONDENT JUDGMENT PER : HONOURABLE MR. JUSTICE BHARGAV D. KARIA 1.Heard learned advocate Mr. Uchit N. Sheth for the petitioner and learned Assistant Government Pleader Mr. Krutik Parikh for the respondent State. 2.Having regard to the controversy involved in this petition which is in a very narrow compass, with the consent of learned advocates for the respective parties, the matter is taken up for final hearing today. 3.Rule returnable forthwith. Learned Assistant Government Pleader Mr.Krutik Parikh waives service of notice of rule on behalf of the respondent State. 4.By this petition under Article 226 of the Constitution of India, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... neither dropping the confiscation proceedings nor releasing the goods and conveyance and therefore, the petitioner preferred Special Civil Application No. 1125/2022 challenging the confiscation notice and praying for release of goods and conveyance. The petitioner had also intimated the respondents about the filing of the petition before this Court. 13. This Court issued notice to the respondents on 27.01.2022 and restrained the respondents from passing the final order of confiscation. 14. It is the case of the petitioner that during the pendency of the petition, final order of confiscation being From Form GST MOV 11 came to be served upon the petitioner which was claimed to have been passed by the respondents prior to stay being granted by this Court. It is the case of the petitioner that such order was passed without affording any opportunity of hearing to the petitioner. 15. Since final order of confiscation was passed, this Court vide order dated 16.02.2022 relegated the petitioner to avail the alternative remedy of statutory appeal under section 107 of the GST Act. 16. The petitioner therefore preferred appeal before the First Appellate Authority under section 107 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng the confiscation notice and detention of goods, even then the impugned order of confiscation was passed without giving an opportunity of hearing to the petitioner. The petitioner made submission before the Appellate Authority in this regard but the same is not considered at all and the Appellate Authority dismissed the appeal confirming the order of confiscation of goods and conveyance without giving any cogent reasons in support thereof. 23. It was submitted that the petitioner has generated e-way bill on online portal and therefore, there was no possibility of supplier evading tax on such transaction and in such circumstances, when the petitioner is the supplier of the goods, there is no breach of any of the provisions of the GST Act. It was also pointed out that vehicle which is confiscated has also nothing to do with the entire controversy inasmuch as the same was taken on hire from an individual. It was therefore, submitted that the impugned orders are required to be quashed and set aside. 24. On the other hand, learned Assistant Government Pleader Mr. Krutik Parikh for the respondent authorities submitted that the impugned orders are passed taking into consideration ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nsit. 7 For provisional release of goods application filed under section 67 of the Act, 2017 this office finds that, inquiry is still in progress, it is expected from both the appellant as well as the recipient of the goods that they shall cooperate in the inquiry and file their appropriate reply to the show cause notice if, any served, or wherever called for obtaining statement shall abide to attend the office without seeking adjournment. Considering the commodity is perishable and confiscated of goods for more than four months and vehicle should be released subject to the final outcome of the confiscation. Central Government has brought into effect the provisions of Finance Act, 2021 effective from 1st January, 2022. In the Budget of 2021- 22, changes in Finance Bill, 2021 were proposed to make changes in CGST/GGST Act, 2017. Accordingly, COST/GGST Act, COST/GGST Rules and IGST Act, 2017 has been amended. The CBIC vide Notification No. 39/2021-Central Tax dated December 21, 2021 notified the below mentioned amendments w.c.f. January 01, 2022. Amendment has been made to insert a proviso to Section 107(6) of the COST/GGST Act, to provide that appeal against order passed under Se ..... X X X X Extracts X X X X X X X X Extracts X X X X
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